France

Legal forms of philanthropic organizations included in the law: Association, foundation, cooperative, endowment, other: social utility company (ESUS)

Five main social issues addressed by these organizations: Primary and high school education, arts and culture, health and medical research, international causes, other: sports

Average time established by law to register a philanthropic organization: 31-60 days or more

Depending on the PO, the time it takes to register can vary from 31-60 days to more than 90 days. However, for public utility foundations or associations it could take 12 to 18 months since the organization has to apply for its “public utility” recognition in the “Ministère de l’Intérieur” (Ministry of Interior). Afterward, the Ministry transfers the application to the “Conseil d’Etat” (French Council of State) for advice. The government can follow the advice of the French Council of State by publishing a decree of recognition of public utility.

Average cost for registering a philanthropic organization: €165 ( approx. US$204)

Registration costs are the following:

• €44 for association
• €150 for endowment funds
• €300 for corporate foundations

Government levels primarily regulating the incorporation of philanthropic organizations: Central government, local government

Concerning Public Utility Foundation, the application for “public utility” recognition is made by the government (“Ministère de l’Intérieur”).

Concerning associations, endowment funds, and corporate foundations, registration is made by the Préfecture (French local administrative authority).